# § 7210. Failure to obey summons
Any person who, being duly summoned to appear to testify, or to appear and produce books, accounts, records, memoranda, or other papers, as required under sections 6420(e)(2), 6421(g)(2), 6427(j)(2), 7602, 7603, and 7604(b), neglects to appear or to produce such books, accounts, records, memoranda, or other papers, shall, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than 1 year, or both, together with costs of prosecution.
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**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 854; Apr. 2, 1956, ch. 160, § 4(h), 70 Stat. 91; June 29, 1956, ch. 462, title II, § 208(d)(3), 70 Stat. 396; Pub. L. 89–44, title II, § 202(c)(4), June 21, 1965, 79 Stat. 139; Pub. L. 91–258, title II, § 207(d)(9), May 21, 1970, 84 Stat. 249; Pub. L. 94–530, § 1(c)(6), Oct. 17, 1976, 90 Stat. 2488; Pub. L. 95–599, title V, § 505(c)(5), Nov. 6, 1978, 92 Stat. 2760; Pub. L. 96–223, title II, § 232(d)(4)(E), Apr. 2, 1980, 94 Stat. 278; Pub. L. 97–424, title V, § 515(b)(12), Jan. 6, 1983, 96 Stat. 2182; Pub. L. 98–369, div. A, title IX, § 911(d)(2)(G), July 18, 1984, 98 Stat. 1007; Pub. L. 99–514, title XVII, § 1703(e)(2)(G), Oct. 22, 1986, 100 Stat. 2778; Pub. L. 100–647, title I, § 1017(c)(9), (12), Nov. 10, 1988, 102 Stat. 3576, 3577.)
## Editorial Notes
### Amendments
1988—, made technical correction to language of , see 1986 Amendment note below.
, substituted “6421(g)(2)” for “6421(f)(2)”.
1986—, as amended by , substituted “6427(j)(2)” for “6427(i)(2)”.
1984— substituted “6427(i)(2)” for “6427(h)(2)”.
1983— struck out “6424(d)(2),” after “6421(f)(2),”.
1980— substituted “6427(h)(2)” for “6427(g)(2)”.
1978— substituted “6427(g)(2)” for “6427(f)(2)”.
1976— substituted “6427(f)(2)” for “6427(e)(2)”.
1970— inserted reference to section 6427(e)(2).
1965— inserted reference to .
1956—Act , inserted reference to .
Act , inserted reference to .
## Statutory Notes and Related Subsidiaries
### Effective Date of 1988 Amendment
Amendment by effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, , to which such amendment relates, see , set out as a note under .
### Effective Date of 1986 Amendment
Amendment by applicable to gasoline removed (as defined in as amended by ) after , see , set out as a note under .
### Effective Date of 1984 Amendment
Amendment by effective , see , set out as a note under .
### Effective Date of 1983 Amendment
Amendment by applicable with respect to articles sold after , see , set out as a note under .
### Effective Date of 1980 Amendment
Amendment by effective , see , set out as a note under .
### Effective Date of 1978 Amendment
Amendment by effective , see , set out as a note under .
### Effective Date of 1976 Amendment
Amendment by effective , see , set out as a note under .
### Effective Date of 1970 Amendment
Amendment by effective , see , set out as a note under .
### Effective Date of 1965 Amendment
Amendment by effective , see section 701(a)(1), (2), of , set out as a note under .
### Effective Date of 1956 Amendment
Amendment by act , effective , see section 211 of act , set out as a note under .